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Empirically Investigating Saudi Arabian Accountants’ Readiness to Implement IAS 2
Al-Mousa, Muna; Al-Adeem, Khalid Rasheed - 2022
International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for … comparable local financial accounting standards. These findings draw attention to the effectiveness of IFRS training courses … IFRS. Our findings have implications for practitioners and accounting regulators as well as bodies responsible for …
Persistent link: https://www.econbiz.de/10013405763
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Modernisation of public sector financial reporting systems in Europe: Challenges and milestones
Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011937462
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Transitioning to accrual accounting in the public sector
Minovski, Zoran; Hughes, Jesse W.; Kocevski, Aleksandar - In: Journal of contemporary economic and business issues 3 (2016) 2, pp. 75-88
, their accounting system differs from the one used by business enterprises, and its development moves towards greater … of the public sector’s accounting system over the implementation of the accrual-based accounting in order to reach … results. Accrual accounting provides a comprehensive view of a government’s assets and liabilities, and of its financial …
Persistent link: https://www.econbiz.de/10011588185
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Modernisation of public sector financial reporting systems in Europe : challenges and milestones
Svoboda, Michal - In: European financial and accounting journal : EFAJ 11 (2016) 4, pp. 5-16
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments´ efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011706612
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Compliance with IFRS Mandatory Disclosure Requirements : A Structured Literature Review
Tsalavoutas, Ioannis - 2020
. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …
Persistent link: https://www.econbiz.de/10012844883
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Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure : The Effect of Mandatory IFRS Adoption on Management Forecasts'
Li, Xi - 2016
This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on voluntary disclosure. Using a difference-in-differences analysis, we document a significant increase in the likelihood and frequency of management earnings forecasts following...
Persistent link: https://www.econbiz.de/10012994264
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Voluntary Disclosure vs. Mandatory Disclosure : The Case of IFRS Introduction on European Firms
de La Bruslerie, Hubert - 2015
The purpose of this study is to determine if the process of filtering out the financial information voluntary disclosed by firms is modified by the introduction of new mandatory information requirement. Voluntary information disclosed by French firms during the 2003-2008 period is compiled. This...
Persistent link: https://www.econbiz.de/10013037166
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Description of the Implementation of PSAK 45 and ISAK 35 in Mosque Financial Reporting Accounting
Latief, Danil; Haliah; Nirwana, Nirwana - 2021
is explained in the accounting policy there are regulatory references, in this case assumptions and what is managed by …
Persistent link: https://www.econbiz.de/10013251837
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Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
RADU, Riana Iren; ISAI, Violeta - In: Economics and Applied Informatics (2013) 1, pp. 67-72
The state monopolies set over the gambling market are a propensity of society nature, actually of her moral fundaments, so the aim of this paper is to analyses gambling monopoly as a solution of moral economy. The term of moral economy has another connotation in this study because is used to...
Persistent link: https://www.econbiz.de/10010929201
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Accounting according to the Czech legislation or IFRS? : Czechia case study
Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …
Persistent link: https://www.econbiz.de/10015047700